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Account Title
The name given to an account in the financial statements that uniquely identifies it.
Increase Side
The side of an accounting ledger where increases in account balances are recorded, typically the left side for assets and expenses, and the right side for liabilities, equity, and income.
Decrease Side
The side of an account used to record decreases in assets, expenses, or increases in liabilities and equity.
Ledger
A comprehensive collection of a company's financial transactions, organized by account.
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